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Regulation on salary calculation during official assignment

  • Bloq
  • 22-May-2025, 10:45
  • 29
Regulation on salary calculation during official assignment

Regulation on salary calculation during official assignment


According to the “Rules on Employee Business Trips” approved by Decision No. Q-01 of the Ministry of Finance dated 18 January 2012, an employee’s temporary assignment to another location from their permanent workplace, for the purpose of fulfilling official duties based on an order (directive) of the head of a state body, enterprise, institution, or organization, is considered a business trip. The duration of the business trip is determined by the head of the organization; however, excluding travel time, this duration may not exceed 40 days.

So, how is an employee’s salary calculated during a business trip?
Elvin Zaidov explains. Let’s first refer to Article 179 of the Labour Code. According to clause “x” of this article, when an employee is sent on a business trip to a region outside their administrative territorial unit of residence or to a foreign country, their job position and average salary are retained. Now, let’s examine the rules for calculating average wages as outlined in Article 177 of the Labour Code.

According to paragraph 2 of Article 177, except in cases of paid vacation, the average daily wage is determined by dividing the total amount of salary earned during the two calendar months prior to payment by the number of working days in those months. The resulting daily wage is then multiplied by the number of working days for which the salary is retained.

Example: Assume that the company “AA” sent an employee on a 5-day business trip in December 2024. The employee’s salary for October and November was 800 AZN for each month.

Number of working days and salary in October: 23 days, 800 AZN

Number of working days and salary in November: 19 days, 800 AZN

Number of working days in December: 20 days

Number of business trip days in December: 5 days

Calculation of average wage retention during the business trip:

Calculation of the average daily wage:
800 + 800 = 1600 AZN
23 + 19 = 42 days
1600 ÷ 42 = 38.10 AZN (daily wage)

Wage for 5 days of business trip:
38.10 × 5 = 190.50 AZN

Wage for the remaining 15 working days in December:
(800 ÷ 20) × 15 = 600 AZN

Total salary for December:
190.50 + 600 = 790.50 AZN

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“AZE Consulting” LLC started its activities in September 2019. Since the day it started its activities, the company has been providing tax, accounting services, and establishment of accounting systems, financial reporting, legal and migration services, personnel record management, human resources management, and occupational safety services to companies operating in various fields.

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